摘要:應(yīng)收賬款是企業(yè)短期資金的一個(gè)重要項(xiàng)目。在高度集中的計(jì)劃經(jīng)濟(jì)體制下，應(yīng)收賬款在短期資產(chǎn)中所占有的比重不大，不是企業(yè)管理的重點(diǎn)。但最近這些年，隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展，商業(yè)信用的推行，賒銷(xiāo)已經(jīng)成為促銷(xiāo)產(chǎn)品的一種重要手段，企業(yè)應(yīng)收賬款的金額明顯增大，已成為短期資產(chǎn)管理中一個(gè)日益重要的問(wèn)題。

　　　在我國(guó)，社會(huì)信用體系還不完善，信用基礎(chǔ)也相對(duì)薄弱，對(duì)于信用管理體系還在探索研究中，大多數(shù)企業(yè)，管理方式也都相對(duì)比較單一，都沒(méi)能建立起完善的信用管理體制。

　　　本文以華東貿(mào)易公司為研究對(duì)象，通過(guò)對(duì)企業(yè)財(cái)務(wù)報(bào)表中的部分財(cái)務(wù)指標(biāo)、企業(yè)的資產(chǎn)質(zhì)量的研究以及應(yīng)收賬款賬齡分析，發(fā)現(xiàn)企業(yè)的賒銷(xiāo)額度過(guò)大、信用期限過(guò)長(zhǎng)導(dǎo)致的應(yīng)收賬款質(zhì)量低下的現(xiàn)狀，針對(duì)該企業(yè)應(yīng)收賬款的現(xiàn)狀，提出在全程信用管理的基礎(chǔ)上，增加一個(gè)信用管理機(jī)構(gòu)、改變銷(xiāo)售政策、加強(qiáng)應(yīng)收賬款風(fēng)險(xiǎn)管理的管理策略，從而避免或減少企業(yè)的壞賬損失，提高企業(yè)的綜合競(jìng)爭(zhēng)力。

關(guān)鍵詞 應(yīng)收賬款；信用；管理策略

Abstract:Accounts receivable is an important project for short-term capital enterprises. In the highly centralized planned economy system, the proportion of accounts receivable should be occupied in short-term assets that is not the focus of enterprise management. But in recent years, the implementation of commercial credit has become an important means of product promotion with the development of the market economy. Moreover, Corporate accounts receivable amount increases obviously that have became an increasingly important issue short-term asset management.

　　　In our country, the social credit system is not perfect. Credit basis is relatively weak and the credit management system is still in exploration and research. The majority of enterprises, management is relatively single, failing to establish a sound credit management system.

　　　In this paper, East Trading Company as the research object, through some financial index, corporate financial statements of enterprises in the asset quality of the research as well as the accounts receivable aging analysis. Then, it can be seen that the enterprise credit amount is too large and the credit period is too long to be of low quality of receiving, aiming at the status of accounts receivable of the enterprise. So it is important to increase a credit management mechanism, change the sales policy and to strengthen the accounts receivable risk management strategy in order to avoid or reduce the losses of enterprises. 

Keywords  Account Receivable  Credit  Management Policy